Tax Expenditures / / Stanley S. Surrey, Paul R. McDaniel.
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| Superior document: | Title is part of eBook package: De Gruyter HUP e-dition: Complete eBook Package |
|---|---|
| VerfasserIn: | |
| Place / Publishing House: | Cambridge, MA : : Harvard University Press, , [2013] ©1985 |
| Year of Publication: | 2013 |
| Edition: | Reprint 2014 |
| Language: | English |
| Online Access: | |
| Physical Description: | 1 online resource (303 p.) :; 6 tables |
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Table of Contents:
- Frontmatter
- PREFACE
- CONTENTS
- TABLES
- 1. THE TAX EXPENDITURE CONCEPT
- 2. BUDGET POLICY
- 3. TAX POLICY AND ADMINISTRATION
- 4. CHOOSING BETWEEN TAX EXPENDITURES AND DIRECT PROGRAMS
- 5. THE TAX EXPENDITURE CONCEPT IN THE COURTS
- 6. INTERNATIONAL ASPECTS
- 7. CONCEPTUAL ASPECTS OF TAX EXPENDITURE ANALYSIS
- NOTES
- INDEX